# ASC 210-915-00: Balance Sheet — Development Stage Entities — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/915/#00-status)

Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T22:59:54.936Z to 2026-09-09T22:59:54.936Z

Record version: sha256:0fd8d045c147fcffe0cfcb5ec4ff0dfa695c681fe9c7184b66ae9e86c8bdd5a9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 210-915-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/210/915/#00-status)

SEC content: no

##### [210-915-00-1](https://asc.understandingaccounting.org/asc/210/915/#210-915-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T22:59:54.936Z to 2026-09-09T22:59:54.936Z

Record version: sha256:1e6620083e7f0eb78b619c0a64ce3fd5516cee78cdddbc4c39af66cd0e2b9232

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51807064-203521"><tbody><tr><td class="entry"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></td><td class="entry"><strong class="ph b">Accounting Standards Update</strong></td><td class="entry"><strong class="ph b">Date</strong></td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><strong class="ph b">Development Stage Entity</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-10/" class="xref">Accounting Standards Update No. 2014-10</a></td><td class="entry">06/10/2014</td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/210/915/#210-915-05-1" class="xref">915-210-05-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-10/" class="xref">Accounting Standards Update No. 2014-10</a></td><td class="entry">06/10/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/210/915/#210-915-15-1" class="xref">915-210-15-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-10/" class="xref">Accounting Standards Update No. 2014-10</a></td><td class="entry">06/10/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/210/915/#210-915-45-1" class="xref">915-210-45-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-10/" class="xref">Accounting Standards Update No. 2014-10</a></td><td class="entry">06/10/2014</td></tr></tbody></table>